Florida Tax Review

The Florida Tax Review is a faculty-edited journal that appears twice annually. FTR welcomes manuscripts from faculty members, practitioners and doctoral students on all aspects of tax-and-transfer policy. FTR does not accept manuscripts from persons enrolled in J.D. or LL.M. programs.

Authors whose manuscripts are accepted must certify that they have not used artificial intelligence in the drafting of their work. The use of AI is permitted as a research tool as long as authors make adequate disclosure.